If you are operating as a PLT Consultant and your business involves making payments where Tax Deducted at Source (TDS) is applicable (e.g., salaries, professional fees, contract payments, etc.), you are required to register for TDS with the Income Tax Department of India.

Steps for TDS Registration:

1. Obtain TAN (Tax Deduction and Collection Account Number):

   • Apply online via the NSDL-TIN website https://www.tin-nsdl.com.

   • Fill out Form 49B and submit the required documents.

   • On successful processing, you’ll receive a TAN, which is mandatory for TDS payments.

2. Register TAN on TRACES Portal:

   • Visit https://www.tdscpc.gov.in.

   • Register your TAN to access TDS-related services like filing returns, downloading Form 16/16A, etc.

3. TDS Deduction & Payment:

   • Deduct TDS as per applicable rates.

   • Deposit it to the government through the challan (ITNS 281) within the due date.

4. File Quarterly TDS Returns:

   • File returns in Form 24Q/26Q as applicable.

   • This ensures proper credit of TDS to the deductee.

5. Issue TDS Certificates:

   • Provide Form 16 (for salary) and Form 16A (for other payments) to deductees.

Note:

• Failure to deduct or deposit TDS can result in penalties and interest.

• Even small consultants under PLT structure must comply with TDS regulations if liable.